个人所得税纳税申报表 - 2 2页

'个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）INDIVIDUALINCOMETAXRETURN（Forindividualswithanannualincomeofover120,000RMBYuan）纳税人识别号：纳税人名称（签字或盖章）：Taxpayer’sIDnumberTaxpayer’sname（signature/stamp）税款所属期:填表日期：年月日金额单位：元（列至角分）IncomeyearDateoffiling:datemonthyearMonetaryunit:RMBYuan纳税人姓名Taxpayer’sname国籍Nationality身份证照类型IDType身份证照号码IDnumber抵华日期DateofarrivalinChina职业Profession任职、受雇单位Employer经常居住地Placeofresidence中国境内有效联系地址AddressinChina邮编Postcode联系电话Tel.number所得项目Categoriesofincome年所得额AnnualIncome应纳税额Taxpayable已缴（扣）税额Taxpre-paidandwithheld抵扣税额Foreigntaxcredit应补（退）税额Taxowedoroverpaid境内IncomefromwithinChina境外IncomefromoutsideChina合计Total1、工资、薪金所得Wagesandsalaries2、个体工商户的生产、经营所得Incomefromproductionorbusinessoperationconductedbyself-employedindustrialandcommercialhouseholds3、对企事业单位的承包经营、承租经营所得Incomefromcontractedorleasedoperationofenterprisesorsocialserviceproviderspartlyorwhollyfundedbystateassets4、劳务报酬所得Remunerationforprovidingservices5、稿酬所得Author’sremuneration6、特许权使用费所得Royalties7、利息、股息、红利所得Interest,dividendsandbonuses8、财产租赁所得Incomefromleaseofproperty9、财产转让所得Incomefromtransferofproperty10、偶然所得Incidentalincome11、其他所得otherincome合计Total我声明，此纳税申报表是根据《中华人民共和国个人所得税法》的规定填报的，我确信它是真实的、可靠的、完整的。Underpenaltiesofperjury,IdeclarethatthisreturnhasbeenfiledaccordingtotheprovisionsofTHEINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINA,andtothebestofmyknowledgeandbelief,theinformationprovidedistrue,correctandcomplete.纳税人(签字)Taxpayer’ssignature代理人名称:(Firm’sname)经办人(签章)(Preparer’ssignature):代理人(公章)(Firm’sstamp):联系电话(Phonenumber):受理人：受理时间：年月日受理申报机关：(Responsibletaxofficer)(Time:Date/Month/Year)(Responsibletaxoffice) 填表须知一、本表根据《中华人民共和国个人所得税法》及其实施条例和《个人所得税自行纳税申报办法(试行)》制定，适用于年所得12万元以上的纳税人的年度自行申报。二、负有纳税义务的个人，可以由本人或者委托他人于纳税年度终了后3个月以内向主管税务机关报送本表。不能按照规定期限报送本表时，应当在规定的报送期限内提出申请，经当地税务机关批准，可以适当延期。三、填写本表应当使用中文，也可以同时用中、外两种文字。四、本表各栏的填写说明如下：1、纳税人识别码、纳税人名称：纳税人取得的年所得中含个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得时填写本栏。纳税人识别码：填写税务登记证号码。纳税人名称：填写个体工商户、个人独资企业、合伙企业名称，或者承包承租经营的企事业单位名称。2、税款所属期和填表日期税款所属期，填写纳税人实际取得所得的年度；填表日期，填写纳税人办理纳税申报的实际日期。3、身份证照类型：填写纳税人的有效身份证件（身份证、护照、回乡证、军人身份证件等）名称。4、身份证照号码：填写纳税人有效身份证件上的号码。5、抵华日期：填写中国境内无住所纳税人抵华的实际日期。6、职业：填写纳税人的主要职业。7、任职、受雇单位：填写纳税人的任职、受雇单位名称。纳税人有多个任职、受雇单位时，填写受理申报的任职、受雇单位。8、经常居住地：是指纳税人离开户籍所在地最后连续居住一年以上的地方。9、中国境内有效联系地址：填写纳税人的住址或者有效联系地址。中国境内无住所居民住在公寓、宾馆、饭店的，应当填写公寓、宾馆、饭店名称和房间号码。10、年所得额：填写在纳税年度内取得相应所得项目的收入总额。年所得额按《个人所得税自行纳税申报办法》的规定计算。各项所得的计算，以人民币为单位。所得为外国货币的，按照国家外汇管理机关规定的外汇牌价（基价）折合成人民币计算。11、已缴（扣）税额：填写当期取得该项目所得在中国境内已经缴纳或者扣缴义务人已经扣缴的税款。12、抵扣税额：填写个人所得税法允许抵扣的在中国境外已经缴纳的个人所得税税额。13、本表为A4横式。一式两份，纳税人留存一份，税务机关留存一份。InstructionsI.Thisreturnisdesignedforindividualswithanannualincomeofover120,000RMBYuaninaccordancewithTHEINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINA,THEIMPLEMENTINGRULESOFTHEINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINAandTHESELFDECLRATIONRULESCONCERNINGINDIVIDUALINCOMETAX(provisional).II.Taxableindividualshavetheobligationtofilloutandsubmitthereturntothelocaltaxauthoritywithin3monthsaftertheendofthetaxyear,eitherbythemselvesorotherentrustedpreparers.Incaseofinabilitytofilethereturnwithintheprescribedtimelimitanapplicationshouldbesubmittedtothelocaltaxauthoritywithinprescribedtimelimitanduponthetaxauthority’sapprovalthefilingdeadlinemaybeextended.III.ThereturnshouldbefilledoutinChineseorinbothChineseandaforeignlanguage.IV.Instructionsforfillingoutvariousitems:1、Taxpayer’sIDnumberandTaxpayer’sname:thisitemistobefilledoutbytaxableindividualswhomakepartoralloftheirannualincomefromproductionorbusinessoperationsbyself-employedindustrialandcommercialhouseholds,orfromcontractedorleasedoperationofenterprisesorsocialserviceproviderspartlyorwhollyfundedbystateassets.Taxpayer’sIDnumber:thenumberonthetaxregistrationcertificate.Taxpayer’sname:thenameofthetaxableself-employedindustrialandcommercialhouseholds,individually-ownedenterprises,partnerships,orenterprisesorsocialserviceproviderspartlyorwhollyfundedbystateassetsundercontractedorleasedoperation.2、IncomeyearandDateoffiling：Incomeyear:theyearinwhichthetaxpayerreceivestheincome;Dateoffiling:theactualdatewhenthereturnisfiled.3、IDTypes：thenameoftheeffectiveidentificationcertificateofthetaxpayer(IDCard,passport,militarystaffcertificate,returningpermit,etc.)4、IDnumber：thenumberoftheeffectiveidentificationcertificateofthetaxpayer.5、DateofarrivalinChina：theactualdateofarrivalinChinaforthetaxpayerthathasnoresidenceinChina.6、Profession：themainprofessionofthetaxpayer.7、Employer：thetaxpayer’semployer.Thenameoftheemployerforthereportingshallbefillediftherearemorethanoneemployer.8、Placeofresidence：thelastplacewherethetaxpayerhaslivedforsuccessivelymorethan1yearawayfromtheplacewhereheorsheisregisteredasapermanentresident.9、AddressinChina：Theaddressortheeffectivecontactingaddressofthetaxpayer.Forapersonwithoutaresidencewholivesinahotel,itmeanstheroomnumberandthehotelname.10、Annualincome：thetotalamountofthecorrespondingitemsofincomeinthetaxyear.TheannualincomeiscalculatedinaccordancewithTHEIMPLEMENTINGRULESOFTHEINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINAandTHESELFDECLARATIONRULESCONCERNINGTHEINDIVIDUALINCOMETAXThecalculationshallbeinRMBYuan.ThoseinforeigncurrenciesshallbeconvertedtotheRMBYuanonthebasisoftheforeignexchangeratequotedbythecompetentstateforeignexchangeauthority.11、Taxpre-paidorwithheld：theamountofthetaxpaidorwithheldforthecurrentitemsofincomewithinChina.12、Foreigntaxcredit：theamountoftheindividualincometaxpaidoutsideChinathatcanbecreditedagainsttheChinesetaxinaccordancewithTHEINDIVIDUALINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINA.13、ThisformisinA4horizontalformatwithtwoduplicates:oneforthetaxpayerandtheotherforthetaxofficeforkeeping.'